Make a duplicate of your datasource in Excel and in an empty column, place 0
in the first row and in the second row of that column (B in my case), insert
the formula = B1 + 1.  Copy that formula down for each row in the
datasource.  If you got that part right, then you will have a sequence of
numbers corresponding to the record numbers, that is 0,1,2,3,4, etc. with
the 0 being in the header row.  Now in Cell C2, insert the following
formula:

=IF(MOD(B2,2)=1,2*B2-B1,B2-1)

and copy it down for each record.  This should give you the following
numbering sequence 2,1,4,3,6,5,8,7, etc.

Now, select this column of numbers and do a copy, paste special, selecting
the values item to convert the formulae into numbers.  Now sort the data
source on this column and you should get a record set that is ordered the
way in which you need it.